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LLCHolding Company

Texas LLC in United States — Holding Company Formation Guide

Choose jurisdictions with extensive double taxation treaty networks, participation exemptions for dividends, and zero or low capital gains tax on the sale of shares.

Last verified: June 10, 2026

Corporate Tax

0.0%

State Tax

0.0%

Formation Cost

$300

Annual Fee

$0

Forming a Texas LLC in United States as a Holding Company means a total tax burden of 0.0% and an official formation cost of $300. There is no minimum capital requirement. Standard formation takes 10-15, or 1-3 expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.

First-year total cost

$399

Ongoing (per year)

$99

Detailed cost calculator →

Why Texas LLC for Holding Company?

A holding company is a parent entity that owns enough voting stock in another company to control its policies and management. It exists primarily to hold assets, intellectual property, or investments rather than producing goods or services itself.

Ideal for

  • Serial entrepreneurs
  • Families managing generational wealth
  • Corporate groups with multiple subsidiaries
  • Investors holding diverse asset portfolios (real estate, IP, stocks)

Challenges to watch

  • Complex regulatory compliance
  • Strict economic substance requirements
  • Transfer pricing rules and documentation
  • Higher setup and annual maintenance costs

Key decision criteria

  • Participation exemption rules for tax-free dividends
  • Withholding tax rates on dividends and royalties
  • Controlled Foreign Corporation (CFC) rules
  • Local economic substance regulations

Texas LLC formation requirements

Minimum capital

None

Standard timeline

10-15

Expedited timeline

1-3

Local director

Not required

Registered office

Virtual office allowed

Notarization

Not required

LLCs are managed by members or managers; no local residency is required.

See the full guide for all documents and requirements →

Estimated breakdown (based on avg. $1,000,000 revenue)

Gross Revenue$1,000,000
Corporate Tax-$0
Formation Cost-$300
Annual Fee-$0
Net Profit$999,700

Simulate with your own revenue →

VAT / Sales Tax

Standard rate 6%. Registration threshold: 500,000 USD. The US has no federal VAT. Texas imposes a 6.25% state sales tax, with local additions capping the combined rate at 8.25%. Certain digital services like SaaS and data processing are taxable in Texas.

Banking & payments for Holding Company

Opening a traditional bank account in the US usually requires an in-person visit. However, non-resident founders can easily open accounts remotely using fintech platforms like Mercury or Relay, provided they have an EIN and formation documents.

Supported payment gateways

StripePayPalSquarePaddleAuthorize.Net

Remote-friendly accounts

  • Mercury

    Popular fintech for US startups, allowing remote account opening for non-resident founders.

  • Relay

    Business banking platform offering multiple accounts and cards, highly friendly to non-US residents.

  • Wise Business

    Excellent for multi-currency holding and low-cost international wire transfers.

Texas LLC formation steps

1

Choose a unique business name that includes 'LLC' and check its availability in the Texas Comptroller's database.

2

Appoint a Registered Agent with a physical address in Texas to receive legal documents.

3

File the Certificate of Formation (Form 205) with the Texas Secretary of State and pay the $300 filing fee.

4

Draft an Operating Agreement to outline the ownership structure and operating procedures of your LLC.

5

Obtain an Employer Identification Number (EIN) from the IRS for tax purposes and opening a US bank account.

6

Apply for any necessary local business licenses and permits depending on your industry and city.

7

Open a US business bank account to keep personal and business finances separate.

Holding Company FAQ

What is the main benefit of a holding company?

Asset protection and tax efficiency. It isolates financial risk so that if a subsidiary fails, the holding company's other assets remain protected.

Where are the best jurisdictions for holding companies?

Popular jurisdictions include the UK, Singapore, Switzerland, the Netherlands, and the UAE, due to their favorable tax exemptions on dividends and capital gains.

Do holding companies need physical offices?

Yes, increasingly so. Many jurisdictions now enforce 'economic substance' laws requiring holding companies to have local directors, physical office space, and adequate local expenditure.

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Related terms

Key concepts you'll encounter when forming a Holding Company

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